ArticleOffering Memoranda Compliance – Turning The PageOne way to spend your time during February's extra day is considering whether your offering memoranda continue to comply with regulatory requirements.CanadaCorporate/Commercial LawBorden Ladner Gervais LLP
ArticleClimate Change Initiatives: Selected Recent Changes And The Application Of Existing Tax Principles To Clean Energy—Part 2Greg Johnson, Wesley Novotny and Brendan Sigalet write for the Resource Sector Taxation journal on federal tax policies aimed at reducing greenhouse gas emissions by incentivizing clean energy technologies.CanadaEnvironmentBennett Jones LLP
Article2023 Federal Budget Tax HighlightsOn March 28, 2023, the Honourable Deputy Prime Minister and Minister of Finance, Chrystia Freeland, released Budget 2023: A Made-in-Canada Plan: Strong Middle Class...CanadaTaxCrowe
Article2024 Taxation Year Reporting Exemption For Bare TrustsOn October 29, 2024, the Canada Revenue Agency (CRA) announced that bare trusts are once again exempt from filing the T3 Income Tax and Information Return (including Schedule 15 regarding beneficial ownership...CanadaTaxBennett Jones LLP
ArticleBare Trust Reporting Exemption For 2024 Tax YearOn October 29, 2024, the Canada Revenue Agency (CRA) released a statement providing for a continuation of an existing exemption, exempting bare trusts from having to file a T3 Income Tax and Information Return...CanadaTaxFasken
ArticleBill C-69: Implementation Of Certain 2024 Federal Budget Tax MeasuresBill C-69,Budget Implementation Act, 2024, No. 1was passed by the Parliament and received royal assent on June 20, 2024. Bill C-69 contains provisions to implement certain tax measures announced in the 2024 federal budget:CanadaTaxBorden Ladner Gervais LLP
VideoBTC Series: A Tip For Tax Season (Video)Our Beyond The Courtroom Series: our experts are answering your questions through our short video-podcast series. Get informed answers to the legal questions that matter most to you.CanadaTaxWatson Goepel LLP
ArticleCanada's Budget Modernization Will Cause Headaches For Tax ProsIan Caines, Sabina Han and Michael Kandev have written an article for Bloomberg Tax on the implications of the new federal budget process for Canadian tax professionalsCanadaTaxDavies Ward Phillips & Vineberg LLP
ArticleCanadian Tax Foundation: Reimagining The Determination Of Tax AvoidanceThe Canadian Tax Foundation's newsletter Perspectives on Tax Law and Policy (June 2022) features an article by Anu Nijhawan and Jared Mackey on Reimagining...CanadaTaxBennett Jones LLP
PodcastEpisode 024 – The New Canadian Trust Reporting Rules (Podcast)The 2018 Canadian Federal Budget introduced proposals that will require certain trusts to disclose significant information about the trust.CanadaTaxMoodys Private Client Law LLP
ArticleFederal Government To Extend 15% Mineral Exploration Tax CreditAs the federal government gets ready to table the federal budget, which will be released on April 16, 2024 (Budget Day), and the tax community weighs in on the tax measures expected to be unveiled...CanadaTaxCassels
VideoFirst-Time Home Buyer GST Rebate For New Homes In Ontario (Video)The First-Time Home Buyers' GST Rebate is now law in Canada, offering eligible purchasers significant tax savings on newly built and pre-construction homes. Ontario real estate lawyer Jon Dippolito breaks down the qualification criteria, price point applications, and critical occupancy and ownership requirements that buyers must understand before making their purchase.CanadaTaxDevry Smith Frank LLP
ArticleGareth Williams & Nancy Diep Publish Article On Canada's Digital Services TaxLawson Lundell lawyers Gareth Williams and Nancy Diep had an article published in the June edition of the Canadian Tax Foundation's Perspectives on Tax Law & Policy titled, "Canada's Digital...CanadaTaxLawson Lundell LLP
ArticleLa pression s'accentue sur le Canada pour intensifier son virage vertSelon un rapport du Clean Prosperity and The Transition Accelerator, les mesures américaines garantiraient jusqu'à 20 fois plus de soutien gouvernemental pour les usines de batteries...CanadaTaxFasken (French)
ArticleLes Subventions Canadiennes Pour Les Projets De Capture Du Carbone Seraient Équivalentes À Celles Des États-UnisLe groupe Pembina a analysé les crédits d'impôts canadiens, couplés avec les crédits albertains, et conclut que les grands émetteurs canadiens ne seraient pas désavantagés.CanadaTaxFasken (French)
ArticleNew Trust Reporting Rules DelayedThe Minister of Finance previously released draft legislation to require the disclosure of certain information on each trustee, beneficiary, settlor and protector of a trust, subject to limited exceptions. CanadaTaxAird & Berlis LLP
VideoTax Litigation Video Series - Explaining Director LiabilityIn our latest instalment of the Tax Litigation Video Series, Stephanie D'Amico explains director liability and what to do when faced with a director liability assessment from the CRA.CanadaTaxAird & Berlis LLP
ArticleTax Litigation Video Series - Keeping Your Business' Books And Records (Video)How long should you keep your business' books and records for?CanadaTaxAird & Berlis LLP
VideoTax Litigation Video Series - What To Do When The CRA Calls (Video)Has the CRA contacted you by phone to advise you of an upcoming audit? In the latest instalment of our Tax Litigation Video Series, Louise Summerhill shares important information on what to do if the CRA notifies...CanadaTaxAird & Berlis LLP
ArticleThe Westminster PrincipleThe law says that a taxpayer is entitled to legally arrange her affairs to mitigate tax. Tax planning involves analysis of legislation and its judicial interpretation. CanadaTaxKPK Law LLP